Making Tax Digital (MTD) for Income Tax is the biggest change to how landlords report tax in a generation — but it doesn't hit everyone at once. Use the free checker below to find your exact start date, then read the plain-English guide to what you'll actually need to do.
MTD Threshold Checker
Enter your gross annual income (before expenses) from each source. We'll tell you when MTD for Income Tax applies to you.
This checker is a free guide based on announced MTD thresholds. It doesn't store your figures — everything is worked out in your browser. Always confirm your position with HMRC or an accountant.
On this page
What MTD for Income Tax actually is
Making Tax Digital for Income Tax (sometimes "MTD for ITSA") replaces the single annual Self Assessment return with a digital, quarterly way of reporting income from self-employment and property. Instead of one return after the year, you'll keep digital records, send HMRC a summary every quarter using compatible software, and confirm everything with a final declaration after the tax year ends.
Who's affected & when
MTD is phased in by income, highest earners first:
| Qualifying income | MTD applies from |
|---|---|
| Over £50,000 | 6 April 2026 |
| Over £30,000 | 6 April 2027 |
| Over £20,000 | 6 April 2028 |
| £20,000 or under | No mandated date announced yet |
What counts as "qualifying income"
This is the part landlords most often get wrong. Qualifying income is your total gross income — before deducting any expenses — from self-employment and property combined.
Example: £18,000 rent + £20,000 from self-employment = £38,000 qualifying income. That's over £30,000, so MTD applies from April 2027 — even though neither source alone crosses that threshold. It's the combined gross figure that counts.
What you'll have to do
- Keep digital records of income and expenses using MTD-compatible software (not a paper ledger or basic spreadsheet alone).
- Send quarterly updates to HMRC — four summaries a year.
- Submit a final declaration after the tax year, replacing the old Self Assessment return, where you confirm figures and claim allowances/reliefs.
Key myth-buster: quarterly updates are not quarterly tax payments. Your payment dates don't change — you're reporting more often, not paying more often.
Quarterly update deadlines
For standard quarterly periods, the update deadlines are:
| Quarter (standard) | Update due by |
|---|---|
| 6 Apr – 5 Jul | 7 August |
| 6 Jul – 5 Oct | 7 November |
| 6 Oct – 5 Jan | 7 February |
| 6 Jan – 5 Apr | 7 May |
Who is exempt or out of scope
- Limited company landlords — properties held in a company fall under Corporation Tax, not MTD for Income Tax.
- Income at or below £20,000 — no mandation date has been announced (yet).
- The digitally excluded — those who genuinely can't use digital tools (e.g. for age, disability or location) can apply to HMRC for an exemption.
Jointly owned property
If you own property jointly, you report your share of the income. The rules offer some flexibility on how jointly held property expenses are recorded during the quarterly updates, with the detail confirmed at the final declaration — a point worth checking with your accountant if you co-own.
What to do now
- Work out your qualifying income — use the checker above to find your start date.
- Choose compatible software early so you're comfortable before you're mandated.
- Get into the habit of digital record-keeping now — it's far easier than a year-end scramble.
- Talk to your accountant about timing, especially if you're close to a threshold or own property jointly.
While you're getting compliant…
Make sure your property certificates are current too. Get free quotes for an EICR, gas safety check or EPC from certified local professionals.
Get My Free Quotes →Frequently asked questions
When does MTD start for landlords?
From April 2026 if your qualifying income is over £50,000, April 2027 over £30,000, and April 2028 over £20,000.
Does MTD mean I pay tax quarterly?
No — you report quarterly. Your payment dates are unchanged.
Do limited company landlords need it?
No. MTD for Income Tax is for individuals; company-held property is under Corporation Tax rules.
Sources
- GOV.UK — Check when to follow MTD for Income Tax
- GOV.UK — Using MTD for Income Tax
MTD thresholds and rules are set by HMRC and may change. The £20,000 phase and some detail remain subject to confirmation — always verify on GOV.UK before acting.